What changed in this filing

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Item 4. Controls and Procedures

2025-09-29 compared with 2025-09-29 · 35 added, 42 removed, 221 unchanged (26% of the section changed)

5 unchanged sentences

promulgated under the Securities Exchange Act of 1934, as amended, as of

December 31, 2024.

September 30, 2024.

We previously identified and disclosed in Part II, Item 9A of our Annual Report on Form 10-K for the

30 unchanged sentences

above), the executive

chairman and the group

chief financial officer concluded

that our disclosure

controls and procedures

were not effective as

chairman and the

group chief financial

officer concluded that

our disclosure controls

and procedures were

not effective as

due to the Original Material Weaknesses

25 unchanged sentences

implementation of controls resulting in ineffective process level

combination process,

specifically insufficient

risk assessment

and ineffective

implementation of

purchase price

allocation of

and Recharger

acquisitions including

controls over

information resulting in ineffective process level controls including a lack of validation of the completeness and accuracy

information used;

specifically insufficient risk assessment and ineffective design and implementation of

26 unchanged sentences

process resulted

material corrected misstatement for the

year ended June 30,

2025 and a restatement for

each of the quarters

ended September 30, 2024,

processing, servicing

depreciation and amortization.

was no impact on the

Company’s reported

operating income (loss), net

loss or loss per share

any of such quarters.

further information on the restatement,

refer to the section

titled " Restatement of

Previously Issued Financial

material corrected

misstatement for

the year ended

September 30,

a restatement for

quarters ended

exclusive of depreciation and amortization.

was no impact on the Company’s

reported operating income (loss), net loss or loss

further information

restatement, refer

section titled

"Restatement of

Issued Financial

Statements” in

unaudited interim

condensed consolidated

financial statements

ended December 31, 2024 included in this Form 10-Q/A.

to the unaudited

interim condensed

consolidated financial

statements as

months ended September 30, 2024.

included in this Form 10-Q/A.

Of the material weaknesses described above, the material weaknesses

33 unchanged sentences

our executive

chief financial

concluded that,

September 30,

our disclosure

reasonable assurance level due to the Subsequent Material Weakness

87 unchanged sentences

the remediation

internal control

over financial

reporting during

quarter ended

in our internal

financial reporting

fiscal quarter

ended September

materially affected, or are reasonably likely to materially

2 unchanged sentences

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-Q/A

Item 4. Controls and Procedures